Parliamentary question - E-6341/2008Parliamentary question
E-6341/2008

VAT and public bodies

WRITTEN QUESTION E-6341/08
by Raymond Langendries (PPE‑DE)
to the Commission

Does Article 13(2) of Directive 2006/112/EC[1] of 28 November 2006 allow Member States the freedom to decide that bodies governed by public law which engage as public authorities in activities exempt from VAT under Articles 131‑136 shall not be subject to VAT?

If so, what penalty might a Member State incur if, in the absence of national legislation on the matter, a national court of last instance had ruled to the contrary?

OJ C 316, 23/12/2009